Product Support Liabilities (Tables)

12 Months Ended

Dec. 31, 2013

Changes in Product Support Liabilities

Changes in product support liabilities are summarized as follows:

	2013			2012			2011
Balance at January 1	$	540.7		$	448.7		$	372.2
Cost accruals and revenue deferrals		340.4			305.4			304.3
Payments and revenue recognized		(260.6	)		(219.7	)		(219.6	)
Currency translation		10.0			6.3			(8.2	)
Balance at December 31	$	630.5		$	540.7		$	448.7

Product Support Liabilities

Product support liabilities are included in the accompanying Consolidated Balance Sheets as follows:

At December 31,	2013		2012
Truck, Parts and Other:
Accounts payable, accrued expenses and other	$	291.7	$	265.2
Other liabilities		327.5		265.8
Financial Services:
Deferred taxes and other liabilities		11.3		9.7
	$	630.5	$	540.7